iPorros: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
iPorros
Largest movements
- Tangible fixed assets +€12,503
up €12,503 (+261%), from €4,784 to €17,287
of which Furniture and vehicles: +€12,503
- Receivables within one year -€3,246
down €3,246 (-92.9%), from €3,494 to €247
of which Other amounts receivable: -€3,255
- Cash +€1,633
up €1,633 (+378%), from €432 to €2,065
mainly Other debts (+€26,549) and Receivables within one year (+€3,246)
- Deferred charges and accrued income +€1,072
up €1,072 (+822%), from €130 to €1,202
- Other debts +€26,549
up €26,549 (+806%), from €3,294 to €29,844
- Profit (loss) carried forward -€18,346
down €18,346 (-8.1%), from -€225,429 to -€243,776
- Trade debts +€2,606
up €2,606 (+2,833%), from €92 to €2,698
- Short-term financial debts +€1,491
up €1,491 (+641%), from €233 to €1,723
- Accrued charges and deferred income -€384
down €384 (-100%), from €384 to €0
- Gross operating margin -€2,601
down €2,601 (-20.7%), from -€12,575 to -€15,176
- Financial charges -€977
down €977 (-86.7%), from €1,127 to €150
- Depreciation +€965
up €965 (+62.4%), from €1,547 to €2,512
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,840 | €20,801 | +€11,961 | +135% |
| Fixed assets | 21/28 | €4,784 | €17,287 | +€12,503 | +261% |
| Tangible fixed assets | 22/27 | €4,784 | €17,287 | +€12,503 | +261% |
| Furniture and vehicles | 24 | €3,684 | €16,187 | +€12,503 | +339% |
| Other tangible fixed assets | 26 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €4,056 | €3,514 | -€542 | -13.4% |
| Amounts receivable within one year | 40/41 | €3,494 | €247 | -€3,246 | -92.9% |
| Trade receivables | 40 | - | €9 | +€9 | |
| Other amounts receivable | 41 | €3,494 | €239 | -€3,255 | -93.2% |
| Cash at bank and in hand | 54/58 | €432 | €2,065 | +€1,633 | +378% |
| Deferred charges and accrued income | 490/1 | €130 | €1,202 | +€1,072 | +822% |
| Total equity and liabilities | 10/49 | €8,840 | €20,801 | +€11,961 | +135% |
| Equity | 10/15 | -€185,163 | -€203,510 | -€18,346 | -9.9% |
| Contributions | 10/11 | €4 | €4 | = | 0.0% |
| Reserves | 13 | €40,262 | €40,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,462 | €10,462 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,462 | €10,462 | = | 0.0% |
| Distributable reserves | 133 | €29,800 | €29,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,429 | -€243,776 | -€18,346 | -8.1% |
| Amounts payable | 17/49 | €194,003 | €224,311 | +€30,308 | +15.6% |
| Amounts payable after more than one year | 17 | €190,000 | €190,000 | = | 0.0% |
| Financial debts | 170/4 | €190,000 | €190,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,619 | €34,311 | +€30,692 | +848% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €233 | €1,723 | +€1,491 | +641% |
| Credit institutions | 430/8 | €233 | €1,723 | +€1,491 | +641% |
| Trade debts | 44 | €92 | €2,698 | +€2,606 | +2,833% |
| Suppliers | 440/4 | €92 | €2,698 | +€2,606 | +2,833% |
| Taxes, remuneration and social security | 45 | €0 | €45 | +€45 | |
| Taxes | 450/3 | €0 | €45 | +€45 | |
| Other amounts payable | 47/48 | €3,294 | €29,844 | +€26,549 | +806% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Non-recurring operating income | 76A | €2,745 | €0 | -€2,745 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,547 | €2,512 | +€965 | +62.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €466 | +€78 | +20.3% |
| Gross operating margin | 9900 | -€12,575 | -€15,176 | -€2,601 | -20.7% |
| Operating profit (loss) | 9901 | -€14,509 | -€18,154 | -€3,645 | -25.1% |
| Financial income | 75/76B | €7 | €3 | -€4 | -62.3% |
| Recurring financial income | 75 | €7 | €3 | -€4 | -62.3% |
| Financial charges | 65/66B | €1,127 | €150 | -€977 | -86.7% |
| Recurring financial charges | 65 | €1,127 | €150 | -€977 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,629 | -€18,301 | -€2,672 | -17.1% |
| Income taxes | 67/77 | -€1 | €45 | +€46 | |
| Profit (loss) for the period | 9904 | -€15,628 | -€18,346 | -€2,718 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,628 | -€18,346 | -€2,718 | -17.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.